https://www.taxtmi.com/caselaws?id=121506 Under the Central Excise Act, a direction to file an appeal under section 35E(2) must be formally issued within one year from the adjudicating authority's decision or order. Recording a review decision in a file note-sheet merely reflects formation of an opinion and does not itself constitute a valid review order. Where formal issuance occurs after the statutory period, the resulting revenue appeal is barred by limitation and cannot be examined on merits. Strict compliance with the prescribed period therefore governs both the validity of the review direction and maintainability of the appeal. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 11:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121506 Under the Central Excise Act, a direction to file an appeal under section 35E(2) must be formally issued within one year from the adjudicating authority's decision or order. Recording a review decision in a file note-sheet merely reflects formation of an opinion and does not itself constitute a valid review order. Where formal issuance occurs after the statutory period, the resulting revenue appeal is barred by limitation and cannot be examined on merits. Strict compliance with the prescribed period therefore governs both the validity of the review direction and maintainability of the appeal. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121506